Correspondence 0001437749-24-025036 from LINDBLAD EXPEDITIONS HOLDINGS, INC. (LIND)
LINDBLAD EXPEDITIONS HOLDINGS, INC.
Date: Aug. 7, 2024 · CIK: 0001512499 · Accession: 0001437749-24-025036
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File numbers found in text: 333-281186
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CORRESP 1 filename1.htm lindb20240806_corresp.htm Lindblad Expeditions Holdings, Inc. 96 Morton Street, 9th Floor New York, New York 10014 August 7, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Cheryl Brown Re: Lindblad Expeditions Holdings, Inc. Registration Statement on Form S‑1 (Registration No. 333-281186) Ms. Brown: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Lindblad Expeditions Holdings, Inc., hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 4:30 p.m., eastern time, on August 9, 2024, or as soon as practicable thereafter. Very truly yours, Lindblad Expeditions Holdings, Inc. By: /s/ L. Dyson Dryden L. Dyson Dryden Interim Chief Financial Officer